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... : L’impôt payé par les provinciaux avait à l’origine une dimension punitive, vexatoire : c’est le tribut payé par les vaincus au vainqueur, pour financer son armée. On employait le terme ... qui désignait donc ... , mais aussi la solde des ... . Inversement, les citoyens romains ont été exemptés de l’impôt direct (...) en 167 avt J.C grâce aux conquêtes de la Macédoine. L’impôt provincial est mal connu sous la République. On sait que la ... était affermée pour cinq ans à une société de publicains, jusqu’à ce que César ordonne qu’elle soit désormais versée .... au ... .

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